1230.What are the criteria for Test II: Decisions Affecting Success of
Enterprise?

Under Test II, you may be materially participating if you are
regularly and frequently making decisions that significantly affect the
success of the enterprise. Making final decisions contributing to or
affecting the success of the enterprise count toward material
participation. These decisions include:

What, when, and where to plant, cultivate, dust or
spray;

When to harvest the crop;

What goods to buy, sell or rent;

What standards to follow; and

What records to keep, reports to make and bills to pay,
etc., counts toward material participation.